9911796707
TMI Blog1990 (9) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... stands concluded by two decisions of this Court in B.K. Paper Mills Pvt. Ltd. v. U.O.I. [1984 (18) E.L.T. 701] and in Central India Spg., Wvg. & Mfg. Co. Ltd. v. U.O.I. [1987 (30) E.L.T. 217]. In view of these two decisions, both the counsel state that the present petition is liable to be dismissed. 2. Mr. Thakkar, learned counsel appearing on behalf of the petitioners, submitted that as regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, therefore, the confirmation of demand in pursuance of notice dated October 16,1980, cannot be sustained. In support of the submission, reliance is placed on the decision of the Gujarat High Court in Amit Processors Pvt. Ltd. v. U.O.I. [1985 (21) E.L.T. 24]. We are unable to accept the view taken by Gujarat High Court. Section 6 of the General Clauses Act, 1897 provides that where any Central Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed powers under Section 561A of the Code of Criminal Procedure for quashing proceedings on the basis of a complaint filed on March 17, 1968 by Director of Enforcement, New Delhi. It was contended that proceedings had become invalid because of omission of Rule 132-A(2) of the Defence of India Rules. It was urged that after the amendment, initiation of new proceedings cannot be permitted. The Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 and on the same date, Section 11A of the Act came into operation. It is also necessary to bear in mind the definition of expression "rule" under Section 3(51) of the General Clauses Act. The expression "rule" shall mean a rule made in exercise of a power conferred by any enactment and shall include a regulation made as a rule under any enactment. In our judgment, the provisions of Section 6 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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